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1990 (12) TMI 39 - ALLAHABAD HIGH COURTExtract: .......ent year 1972-73 and reducing the penalties for the assessment years 1973-74 to 1980-81, when there was no reasonable cause with the assessee ? The Tribunal is, accordingly, directed to state the aforesaid questions under section 27(3) of the Wealth-tax Act and refer the same for the opinion of this court. The application is thus allowed. No costs.
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